Nieuws Vandaag

Update externe verslaggeving - Week 37

Leestijd van ongeveer 1 minuut

Een wekelijks overzicht van de laatste ontwikkelingen rond externe verslaggeving.

IASB seeks investor views on cash flow information reported by financial institutions
The International Accounting Standards Board (IASB) has launched a short survey to understand how investment professionals use cash flow information when analysing the financial statements of financial institutions.
(Bron: IFRS Foundation)

Global Accounting Alliance launches new series of reports on connectivity
The Global Accounting Alliance (GAA) has published the first report in a new series on connectivity in corporate reporting, exploring why stronger links between sustainability and financial reporting are becoming essential to understanding organisational performance, risk and long-term value.
(Bron: IAS Plus)

New and revised pronouncements as at 30 September 2026
Our popular summary of new and revised financial and sustainability reporting requirements, updated for financial reporting periods ending on 30 September 2026.
(Bron: IAS Plus)

New global network for intangible asset valuation
As brands, patents, data and other intangible assets make up the majority of business value worldwide but there is no globally consistent, trusted way to value them, several organisations in the field, including the International Valuation Standards Council (IVSC), have launched the Intangible Asset Valuation Network (IAVN).
(Bron: IAS Plus)

Duurzaamheidsverslaggeving

'Duurzaamheidsrapportages zijn nu veel te veel een moetje'
CSRD heeft bedrijven geholpen om beter hun keten te doorgronden. Maar de duurzaamheidsinformatie die ondernemingen publiceren, zegt te weinig over de toekomstige vernietiging en creatie van waarde, vindt Willem Schramade, hoogleraar Finance aan de Nyenrode Business Universiteit. "Veel te veel rapportages zijn een moetje. Opgepakt vanuit compliance-oogpunt."